CAP Definition

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CAP is a series of European interest rate call options used to protect against rate moves above a set strike level.

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COST ELEMENT, in cost accounting, is the lowest level component of a resource activity, or cost object.

PER CAPITA INCOME is the mean income computed for every man, woman, and child in a particular group. It is derived by dividing the total income of a particular group by the total population in that group.

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